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GST Registration Dispute: Authorities Must Notify Dues, Provide Portal Access, and Allow Reasonable Payment Timeline for Restoration HC resolved a GST registration cancellation dispute by directing authorities to: (1) notify petitioner of revenue dues within 7 working days, (2) allow 7 ...
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GST Registration Dispute: Authorities Must Notify Dues, Provide Portal Access, and Allow Reasonable Payment Timeline for Restoration
HC resolved a GST registration cancellation dispute by directing authorities to: (1) notify petitioner of revenue dues within 7 working days, (2) allow 7 days for payment, (3) restore registration if dues are settled, (4) provide 30-day portal access for return filing, and (5) reserve right to take further legal action if payment is not made. The petition was disposed of with specific procedural guidelines.
Issues: Cancellation of registration due to delay in filing return.
Analysis: The main issue in this writ petition pertains to the cancellation of the petitioner's registration based on the delay in filing the return. The High Court, after considering the facts and circumstances of the case, issued a directive in WPA 10105 of 2024. The court ordered the GST authority to inform the petitioner of any revenue due within 7 working days, which the petitioner must pay within 7 days of receiving the intimation. If the petitioner settles the revenue due, the registration will be restored. In case the department finds no revenue due, the registration must be reinstated immediately. Furthermore, the respondent authorities are instructed to open the portal for 30 days to allow the petitioner to file the return and make any necessary payments. Failure to pay the revenue within the specified time will empower the concerned authority to close the portal again and take further legal actions.
In conclusion, the writ petition WPA 10105 of 2024 is disposed of with the aforementioned observations and directions.
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